14. West County Bank agrees to lend Drake Builders Company $200,000 on January 1. Drake Builders Company signs a $200,000, 6%, 6-month note. What entry will Drake Builders Company make to pay off the note and interest at maturity assuming that interest has been accrued to June 30? A) Notes Payable 206,000 Cash 206,000 B) Notes Payable 200,000 Interest Payable 6,000 Cash 206,000 C) Interest Expense 6,000 Notes Payable 200,000 Cash 206,000 D) Interest Payable 3,000 Notes Payable 200,000 Interest Expense 3,000 Cash 206,000